Alberta Repeals Carbon Levy

The Alberta government has repealed its provincial carbon levy, effective May 30, 2019. This was communicated through Tax and Revenue Administration Special Notice Vol. 11 No. 14, “Repeal of the Carbon Levy,” recently issued by the province.

The Notice provides for the cancellation of all previously issued carbon levy exemption certificates and licenses as at the effective date of the repeal. It also contains information on the transitional rules in place for the elimination of the levy, including final reporting and remittance requirements, as well as available refunds and rebates.

Two other relevant publications were released by the province in relation to the carbon levy repeal, as follows:

• Special Notice Vol. 4 No. 16, "Repeal of the Carbon Levy - Alberta Indian Tax Exemption"; and
• Special Notice Vol. 10 No. 2, "Repeal of the Carbon Levy - International Fuel Tax Agreement".